Introducing the Value-Added Tax : Considerations for Implementation
Successfully implementing a value-added tax (VAT) system is complex and must be approached strategically and realistically in order to maximize company participation, create an efficient filing and audit administration, and encourage private sector growth. The active involvement of both the government and the private sector is essential to delivering sustainable results. This note presents the fundamentals of the VAT: how it works, the challenges of introducing it, a menu of good practice options, and lessons learned for implementation.
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dig-okr-10986105652021-04-23T14:02:51Z Introducing the Value-Added Tax : Considerations for Implementation Tadros, Farid ACCOUNTING ADDED TAX ADDED TAXES ADMINISTRATIVE BURDEN ADMINISTRATIVE BURDENS ADMINISTRATIVE CAPACITY ADVISORY SERVICE ADVISORY SERVICES AUDITS BUSINESS ASSOCIATIONS BUSINESS ENABLING BUSINESS ENABLING ENVIRONMENT BUSINESS ENVIRONMENT BUSINESS ENVIRONMENTS CASH FLOW COMPLIANCE COST COMPLIANCE COSTS CONSUMER CONSUMPTION TAX CONTRIBUTIONS CORRUPTION CREDITS CRITICAL MASS DEVELOPING COUNTRIES DONOR INVESTMENT ECONOMIC GROWTH ENABLING ENVIRONMENT EXPORTERS FINANCE CORPORATION FOREIGN INVESTMENT GOVERNMENT REVENUE GUARANTEE AGENCY INCOME INCOME TAX INDIVIDUAL FIRM INSTRUMENT INTERNATIONAL DEVELOPMENT INTERNATIONAL FINANCE INVESTMENT CLIMATE LEARNING CURVE LIABILITY MICRO-ENTERPRISES MONETARY FUND PAYMENT SYSTEM POLITICAL ECONOMY PRIVATE SECTOR GROWTH PURCHASES RETURNS SALE SALES SMALL BUSINESSES SMALLER FIRMS STAKEHOLDERS STATE UNIVERSITY SUPPLY CHAIN SUPPLY CHAINS TAX TAX BASE TAX BURDEN TAX COLLECTION TAX LAW TAX LAWS TAX LIABILITY TAX REFORM TAX REGIMES TAX REVENUE TAX SYSTEM TAX SYSTEMS TAXATION TAXPAYERS TRANSACTION TRANSITION ECONOMIES TRANSPARENCY TURNOVER TURNOVER TAX VALUE ADDED TAX VALUE ADDED TAXES WITHHOLDING TAX WORKING CAPITAL Successfully implementing a value-added tax (VAT) system is complex and must be approached strategically and realistically in order to maximize company participation, create an efficient filing and audit administration, and encourage private sector growth. The active involvement of both the government and the private sector is essential to delivering sustainable results. This note presents the fundamentals of the VAT: how it works, the challenges of introducing it, a menu of good practice options, and lessons learned for implementation. 2012-08-13T12:05:20Z 2012-08-13T12:05:20Z 2009-04 http://documents.worldbank.org/curated/en/2009/04/10501450/introducing-value-added-tax-considerations-implementation http://hdl.handle.net/10986/10565 English Investment Climate in Practice; No. 4 CC BY 3.0 IGO http://creativecommons.org/licenses/by/3.0/igo/ World Bank World Bank, Washington, DC Publications & Research :: Brief Publications & Research |
| institution |
Banco Mundial |
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DSpace |
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Estados Unidos |
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US |
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Bibliográfico |
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En linea |
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dig-okr |
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biblioteca |
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America del Norte |
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Biblioteca del Banco Mundial |
| language |
English |
| topic |
ACCOUNTING ADDED TAX ADDED TAXES ADMINISTRATIVE BURDEN ADMINISTRATIVE BURDENS ADMINISTRATIVE CAPACITY ADVISORY SERVICE ADVISORY SERVICES AUDITS BUSINESS ASSOCIATIONS BUSINESS ENABLING BUSINESS ENABLING ENVIRONMENT BUSINESS ENVIRONMENT BUSINESS ENVIRONMENTS CASH FLOW COMPLIANCE COST COMPLIANCE COSTS CONSUMER CONSUMPTION TAX CONTRIBUTIONS CORRUPTION CREDITS CRITICAL MASS DEVELOPING COUNTRIES DONOR INVESTMENT ECONOMIC GROWTH ENABLING ENVIRONMENT EXPORTERS FINANCE CORPORATION FOREIGN INVESTMENT GOVERNMENT REVENUE GUARANTEE AGENCY INCOME INCOME TAX INDIVIDUAL FIRM INSTRUMENT INTERNATIONAL DEVELOPMENT INTERNATIONAL FINANCE INVESTMENT CLIMATE LEARNING CURVE LIABILITY MICRO-ENTERPRISES MONETARY FUND PAYMENT SYSTEM POLITICAL ECONOMY PRIVATE SECTOR GROWTH PURCHASES RETURNS SALE SALES SMALL BUSINESSES SMALLER FIRMS STAKEHOLDERS STATE UNIVERSITY SUPPLY CHAIN SUPPLY CHAINS TAX TAX BASE TAX BURDEN TAX COLLECTION TAX LAW TAX LAWS TAX LIABILITY TAX REFORM TAX REGIMES TAX REVENUE TAX SYSTEM TAX SYSTEMS TAXATION TAXPAYERS TRANSACTION TRANSITION ECONOMIES TRANSPARENCY TURNOVER TURNOVER TAX VALUE ADDED TAX VALUE ADDED TAXES WITHHOLDING TAX WORKING CAPITAL ACCOUNTING ADDED TAX ADDED TAXES ADMINISTRATIVE BURDEN ADMINISTRATIVE BURDENS ADMINISTRATIVE CAPACITY ADVISORY SERVICE ADVISORY SERVICES AUDITS BUSINESS ASSOCIATIONS BUSINESS ENABLING BUSINESS ENABLING ENVIRONMENT BUSINESS ENVIRONMENT BUSINESS ENVIRONMENTS CASH FLOW COMPLIANCE COST COMPLIANCE COSTS CONSUMER CONSUMPTION TAX CONTRIBUTIONS CORRUPTION CREDITS CRITICAL MASS DEVELOPING COUNTRIES DONOR INVESTMENT ECONOMIC GROWTH ENABLING ENVIRONMENT EXPORTERS FINANCE CORPORATION FOREIGN INVESTMENT GOVERNMENT REVENUE GUARANTEE AGENCY INCOME INCOME TAX INDIVIDUAL FIRM INSTRUMENT INTERNATIONAL DEVELOPMENT INTERNATIONAL FINANCE INVESTMENT CLIMATE LEARNING CURVE LIABILITY MICRO-ENTERPRISES MONETARY FUND PAYMENT SYSTEM POLITICAL ECONOMY PRIVATE SECTOR GROWTH PURCHASES RETURNS SALE SALES SMALL BUSINESSES SMALLER FIRMS STAKEHOLDERS STATE UNIVERSITY SUPPLY CHAIN SUPPLY CHAINS TAX TAX BASE TAX BURDEN TAX COLLECTION TAX LAW TAX LAWS TAX LIABILITY TAX REFORM TAX REGIMES TAX REVENUE TAX SYSTEM TAX SYSTEMS TAXATION TAXPAYERS TRANSACTION TRANSITION ECONOMIES TRANSPARENCY TURNOVER TURNOVER TAX VALUE ADDED TAX VALUE ADDED TAXES WITHHOLDING TAX WORKING CAPITAL |
| spellingShingle |
ACCOUNTING ADDED TAX ADDED TAXES ADMINISTRATIVE BURDEN ADMINISTRATIVE BURDENS ADMINISTRATIVE CAPACITY ADVISORY SERVICE ADVISORY SERVICES AUDITS BUSINESS ASSOCIATIONS BUSINESS ENABLING BUSINESS ENABLING ENVIRONMENT BUSINESS ENVIRONMENT BUSINESS ENVIRONMENTS CASH FLOW COMPLIANCE COST COMPLIANCE COSTS CONSUMER CONSUMPTION TAX CONTRIBUTIONS CORRUPTION CREDITS CRITICAL MASS DEVELOPING COUNTRIES DONOR INVESTMENT ECONOMIC GROWTH ENABLING ENVIRONMENT EXPORTERS FINANCE CORPORATION FOREIGN INVESTMENT GOVERNMENT REVENUE GUARANTEE AGENCY INCOME INCOME TAX INDIVIDUAL FIRM INSTRUMENT INTERNATIONAL DEVELOPMENT INTERNATIONAL FINANCE INVESTMENT CLIMATE LEARNING CURVE LIABILITY MICRO-ENTERPRISES MONETARY FUND PAYMENT SYSTEM POLITICAL ECONOMY PRIVATE SECTOR GROWTH PURCHASES RETURNS SALE SALES SMALL BUSINESSES SMALLER FIRMS STAKEHOLDERS STATE UNIVERSITY SUPPLY CHAIN SUPPLY CHAINS TAX TAX BASE TAX BURDEN TAX COLLECTION TAX LAW TAX LAWS TAX LIABILITY TAX REFORM TAX REGIMES TAX REVENUE TAX SYSTEM TAX SYSTEMS TAXATION TAXPAYERS TRANSACTION TRANSITION ECONOMIES TRANSPARENCY TURNOVER TURNOVER TAX VALUE ADDED TAX VALUE ADDED TAXES WITHHOLDING TAX WORKING CAPITAL ACCOUNTING ADDED TAX ADDED TAXES ADMINISTRATIVE BURDEN ADMINISTRATIVE BURDENS ADMINISTRATIVE CAPACITY ADVISORY SERVICE ADVISORY SERVICES AUDITS BUSINESS ASSOCIATIONS BUSINESS ENABLING BUSINESS ENABLING ENVIRONMENT BUSINESS ENVIRONMENT BUSINESS ENVIRONMENTS CASH FLOW COMPLIANCE COST COMPLIANCE COSTS CONSUMER CONSUMPTION TAX CONTRIBUTIONS CORRUPTION CREDITS CRITICAL MASS DEVELOPING COUNTRIES DONOR INVESTMENT ECONOMIC GROWTH ENABLING ENVIRONMENT EXPORTERS FINANCE CORPORATION FOREIGN INVESTMENT GOVERNMENT REVENUE GUARANTEE AGENCY INCOME INCOME TAX INDIVIDUAL FIRM INSTRUMENT INTERNATIONAL DEVELOPMENT INTERNATIONAL FINANCE INVESTMENT CLIMATE LEARNING CURVE LIABILITY MICRO-ENTERPRISES MONETARY FUND PAYMENT SYSTEM POLITICAL ECONOMY PRIVATE SECTOR GROWTH PURCHASES RETURNS SALE SALES SMALL BUSINESSES SMALLER FIRMS STAKEHOLDERS STATE UNIVERSITY SUPPLY CHAIN SUPPLY CHAINS TAX TAX BASE TAX BURDEN TAX COLLECTION TAX LAW TAX LAWS TAX LIABILITY TAX REFORM TAX REGIMES TAX REVENUE TAX SYSTEM TAX SYSTEMS TAXATION TAXPAYERS TRANSACTION TRANSITION ECONOMIES TRANSPARENCY TURNOVER TURNOVER TAX VALUE ADDED TAX VALUE ADDED TAXES WITHHOLDING TAX WORKING CAPITAL Tadros, Farid Introducing the Value-Added Tax : Considerations for Implementation |
| description |
Successfully implementing a value-added
tax (VAT) system is complex and must be approached
strategically and realistically in order to maximize company
participation, create an efficient filing and audit
administration, and encourage private sector growth. The
active involvement of both the government and the private
sector is essential to delivering sustainable results. This
note presents the fundamentals of the VAT: how it works, the
challenges of introducing it, a menu of good practice
options, and lessons learned for implementation. |
| format |
Publications & Research :: Brief |
| topic_facet |
ACCOUNTING ADDED TAX ADDED TAXES ADMINISTRATIVE BURDEN ADMINISTRATIVE BURDENS ADMINISTRATIVE CAPACITY ADVISORY SERVICE ADVISORY SERVICES AUDITS BUSINESS ASSOCIATIONS BUSINESS ENABLING BUSINESS ENABLING ENVIRONMENT BUSINESS ENVIRONMENT BUSINESS ENVIRONMENTS CASH FLOW COMPLIANCE COST COMPLIANCE COSTS CONSUMER CONSUMPTION TAX CONTRIBUTIONS CORRUPTION CREDITS CRITICAL MASS DEVELOPING COUNTRIES DONOR INVESTMENT ECONOMIC GROWTH ENABLING ENVIRONMENT EXPORTERS FINANCE CORPORATION FOREIGN INVESTMENT GOVERNMENT REVENUE GUARANTEE AGENCY INCOME INCOME TAX INDIVIDUAL FIRM INSTRUMENT INTERNATIONAL DEVELOPMENT INTERNATIONAL FINANCE INVESTMENT CLIMATE LEARNING CURVE LIABILITY MICRO-ENTERPRISES MONETARY FUND PAYMENT SYSTEM POLITICAL ECONOMY PRIVATE SECTOR GROWTH PURCHASES RETURNS SALE SALES SMALL BUSINESSES SMALLER FIRMS STAKEHOLDERS STATE UNIVERSITY SUPPLY CHAIN SUPPLY CHAINS TAX TAX BASE TAX BURDEN TAX COLLECTION TAX LAW TAX LAWS TAX LIABILITY TAX REFORM TAX REGIMES TAX REVENUE TAX SYSTEM TAX SYSTEMS TAXATION TAXPAYERS TRANSACTION TRANSITION ECONOMIES TRANSPARENCY TURNOVER TURNOVER TAX VALUE ADDED TAX VALUE ADDED TAXES WITHHOLDING TAX WORKING CAPITAL |
| author |
Tadros, Farid |
| author_facet |
Tadros, Farid |
| author_sort |
Tadros, Farid |
| title |
Introducing the Value-Added Tax : Considerations for Implementation |
| title_short |
Introducing the Value-Added Tax : Considerations for Implementation |
| title_full |
Introducing the Value-Added Tax : Considerations for Implementation |
| title_fullStr |
Introducing the Value-Added Tax : Considerations for Implementation |
| title_full_unstemmed |
Introducing the Value-Added Tax : Considerations for Implementation |
| title_sort |
introducing the value-added tax : considerations for implementation |
| publisher |
World Bank, Washington, DC |
| publishDate |
2009-04 |
| url |
http://documents.worldbank.org/curated/en/2009/04/10501450/introducing-value-added-tax-considerations-implementation http://hdl.handle.net/10986/10565 |
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AT tadrosfarid introducingthevalueaddedtaxconsiderationsforimplementation |
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1756572321201520640 |